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| Content Provider | Knowledge E |
|---|---|
| Author | Siahaan, Tika Delima Martani, Dwi |
| Abstract | This study aims to analyze Indonesian companies that present and disclose tax amnesty in their financial statements according to PSAK 70. The analysis is conducted on the characteristics of the companies, the choice of accounting policies for tax amnesty, the presentation of tax amnesty assets and liabilities, the effects of equity from tax amnesty, and the disclosure of the redemption money. This research employs a descriptive qualitative method by analyzing financial reports for the year 2016, which are downloaded from the website of the Indonesia Stock Exchange. In 2016, 194 publicly listed companies participated in tax amnesty. The result shows that the highest participation comes from the property, real estate and building construction industry. The result also shows that 23 companies explicitly state their choice of accounting policies. In addition, 26 companies present tax amnesty assets and liabilities separately from other assets and liabilities, and 83 companies disclose the amount of redemption money. |
| Related Links | https://knepublishing.com/index.php/KnE-Social/article/view/6851/12536 |
| Starting Page | 162 |
| Ending Page | 179 |
| Page Count | 18 |
| ISSN | 2518668X |
| DOI | 10.18502/kss.v4i7.6851 |
| Issue Number | 7 |
| Journal | KnE Social Sciences |
| Volume Number | 4 |
| Conference Proceedings | The 3rd International Research Conference on Economics and Business |
| Language | English |
| Publisher Date | 2020-04-23 |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
| Subject | Social Sciences |
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